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Contents

Official guidance
VAT Retail Export Scheme (Northern Ireland)
  • VATRESNI0500 · Data Protection
  • VATRESNI1000 · Introduction
  • VATRESNI2000 · Basic principles of the scheme
  • VATRESNI3000 · How the scheme works
  • VATRESNI4000 · Controls at export - airport and ports
  • VATRESNI5000 · Retail Export Scheme Risks
  • VATRESNI6000 · Assurance at the retailer
  • VATRESNI7000 · Assessments & Appeals
  • VATRESNI8000 · Handling Correspondence
  1. VAT Retail Export Scheme (Northern Ireland)
  2. Data Protection

VATRESNI0500 | Data Protection

From HM Revenue & Customs · VAT Retail Export Scheme (Northern Ireland)

HMRC will:

  • process personal data under article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Notice

  • process Special category data under article 9 of the GDPR and schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy document

  • retain personal data in line with the HMRC Records Management and Retention and Disposal Policy.

Any sharing of personal data outside of HMRC will follow the:

  • data sharing guidance within the HMRC Privacy Notice

  • contracts and data sharing guidance published on the ICO website

  • HMRC Information Disclosure Guide available on GOV.UK.

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